how to handle file descriptor on linux and file handler on windows platform

Open files in Linux are represented by

struct files_struct (process view)

struct file (kernel view)(file descriptor).when a file is opened.links between file descriptor, inode,address pace etc are created(i.e struct file is filled properly )

This is the work of virtual file system..

if code from windows has to be accessed in Linux..(possible because..it support NTFS file system).
actually the file system(The NTFS file system is converted into ext form by virtual file system) so it is possible in Linux to access window stuff.

On the other hand windows does not support any other file system .so accessing Linux files on windows in not possible.(i mean without any external tool).